Participation in OECD (list year):
Austria ratified the OECD Anti-Bribery Convention in 1999.
TerraLex Guide to Anticorruption Legislation
Welcome to the Terralex cross-border guide to anticorruption legislation
This guide offers information on the current regulations related anticorruption policies in various jurisdictions around the world. Please contact the listed contributors for specific questions.
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Austria TerraLex Guide to Anticorruption Legislation Guide
- Authors:
- Paul Luiki, Thomas Baumgartner, Helene Rohrauer
- Date posted:
- 18/03/2021
- Last update:
- 17/02/2026
Guidance
What is the applicable anticorruption legislation?
Austrian Criminal Code (as most recently amended by the Corruption Criminal Law Amendment Act of 2023)
What does this legislation prohibit?
Active and passive bribery, and actions in preparations for bribery are prohibited.
Does it cover bribes to foreign government officials?
Yes.
Does it cover business to business corruption?
Yes.
Are facilitation payments allowed?
No.
Can a corporation be prosecuted for acts of overseas agents, intermediaries, joint venture partners, and third parties?
Yes, if services were performed for the Austrian company and bribery was committed in order to obtain a commercial advantage for the company.
Does the legislation have extra territorial reach?
Yes.
Can Directors of a company be found personally liable?
Yes, if directors agree to active or passive bribery or knowingly allow the action to continue.
What are the sanctions for breach of the legislation for Directors and corporations?
For directors: imprisonment of up to ten years. For corporations: fine up to EUR 1.3m according to the Company Liability Act.
Can companies be held liable for corruption offences? If so, under which conditions?
Is there an obligation on companies to put in place preventive measures (such as a compliance program, a whistleblowing line)? If so, what are the sanctions?
Can the implementation of a compliance program constitute a mitigating circumstance in case of an established offense?
Is a corporate settlement procedure available for corruption offenses?
If conditional approval is possible, what type of conditions or commitments may be imposed? Are there any consequences for failing to comply with these conditions or commitments?
The conditions imposed may include technical, organizational, or personnel-related measures designed to prevent future misconduct. If a company fails to comply with these require-ments, the prosecution may terminate the settlement and resume the criminal proceedings.
Disclaimer: This guide contains summaries of general principles of law. It is not a substitute for specific legal advice and should not be relied upon in relation to the application of the law or subject matter covered.